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Case law › Act 2025 › Section 395 › Circulars and notifications
Section 395

Circulars and notifications on section 395

101 circulars and 28 notifications on what is now Certificates. Every one of them was issued under the Income-tax Act, 1961. They appear here because the department’s own concordance carries the provision each one names to section 395 of the Income-tax Act, 2025 — which is an inference about where the ground is now covered, not a holding that the instrument still bites.

Circulars

All 101 of them, newest first.
NumberDateWhat it deals with
Circular No. 2/202625 March 2026Order under section 119 of the Income-tax Act, 1961 for extension of timeline for issuance of tax deducted at source (TDS) certificate under section 203 of the Act for th
Circular No. 11/20236 July 2023Circular No. 11 of 2023
Circular No. 10/202330 June 2023Circular No. 10 of 2023
Circular No. 20/202125 November 2021Guidelines under sub section 4 of section 194 o sub section 3 of section 194Q and sub section 1 i of section 206C of the income tax act 1961
Circular No. 15/201912 July 2019Issues in respect of payment of third installment under the Income Declaration Scheme, 2016- clarification on certain procedural issues under section 195 of the Income Di
Circular No. 42/201623 December 2016Circular No. 42 of 2016
Circular No. Cirular No. 22/20168 June 2016Amendment in Section 206C vide Finance Act 2016 - Clarifications
Circular 7/2014, dated 4-3-20144 March 2014Dated 4 3 2014 section 200 of the income tax act 1961 deduction of tax at source duty of person deducting tax ex post facto extension of due date for filing tds/tcs state
Circular 4/201317 April 2013Issuance of certificate for tax deducted at source in form no. 16 in accordance with the provisions of section 203 of the income tax act 1961 read with the rule 31 of the
Press Release2 May 2012CBDT clarifies "Vodafone was warned"
Circular No. 727 September 2011Section 239 of the Income-tax Act, 1961 - Refunds - Procedure for Refund of TAX Deducted at Source under section 195 to the Person Deducting the TAX - Amendment in Circul
Circular No. 402/92/2006-MC (04 OF 2010)20 January 2010Of 2010 press release no. 402/92/2006 mc 04 of 2010 dated 20 1 2010 1
Circular No. 9/200930 November 2009Section 195 of the Income-tax Act, 1961 - Deduction of tax at source - Payment to non-resident - Clarification regarding remittances of Consular receipts to non-residents
Circular No. 4/200929 June 2009CBDT on Remittance to Non-residents under section 195
Circular No. 7/20081 August 2008Order under section 119(1) of the Income-tax Act, 1961 regarding exemption from the TDS provisions under section 197 read in conjunction with section 10(26BBB) of Income-
Circular No. 7/200723 October 20077/2007 dated 23 10 2007
Circular No. 2/200721 May 20072/2007 dated 21 05 2007
Circular No. 6/200623 June 2006TAX Deduction at Source - Issue of TDS Certificate under section 203 of the Income-tax Act - Cases of Truck/goods-carriage Operators - Regarding
Circular No. 4/200527 June 20054/2005 dated 06 04 2005
Circular No. 4/200413 May 2004Tax Deduction at Source on income from Deep Discount Bonds
Circular No. 10/20029 October 20021174. Submission of No Objection Certificate in case of remittance to a non-resident
Circular No. 52 March 20011177. Problems faced by assessees in getting due credit for tax deducted at source under section 199
Circular No. 79020 April 2000Section 195 of the Income-tax Act, 1961 - Deduction at Source - Other Sums - Procedure for Refund of TAX Deducted at Source under section 195 to Person Deducting TAX
Circular No. 7804 October 1999149. Computation of income falling under section 10(23G)
Circular No. 77417 March 19991174. Whether certificate issued under section 197(1) will be applicable only in respect of credit or payments, as the case may be, subject to tax deduction at source, ma
Circular No. 7696 August 19981167. Procedure for refund of tax deducted at source under section 195
Circular No. 76722 May 1998Submission of No Objection Certificate in case of remittance to a non-resident
Circular No. 76113 January 19981184. Clarifications regarding use of Form No. 16 for pensioners where pensioners are drawing their pensions through banks
Circular No. 75918 November 1997Submission of No Objection Certificate in case of remittance to a non-resident
Circular No. 74927 December 19961183. Clarification regarding certificate for deduction of tax made by Central Government Departments who are making payments by book adjustments
Circular No. 7422 May 1996Taxation of foreign telecasting companies—Guidelines for computation of income-tax, etc
Circular No. 74017 April 1996733. Taxability of interest remitted by branches of banks to the head office situated abroad, under the Foreign Currency Packing Credit Scheme of Reserve Bank of India
Circular No. 72830 October 1995Applicable rates of taxes under the Double Taxation Avoidance Agreement between India and the United Arab Emirates
Circular No. 7169 August 1995Section 194A l Interest Other Than "Interest on Securities"
Circular No. 69529 November 19941163. Streamlining the procedure for obtaining authorisation for payment of sums to non-residents after deduction of tax at source, under section 195(1)
Circular No. 66015 September 1993Section 206C l Profits and Gains from Business of Trading in Alcoholic Liquor, Forest Produce, ETC
Circular No. 65626 August 1993Section 194D l Insurance Commission
Circular No. 63320 August 1992Financial Year 1992-93
Circular No. 63420 August 1992Section 206C l Profits and Gains from Business of Trading in Alcoholic Liquor, Forest Produce, ETC
Circular No. 63011 August 1992Financial Year 1992-93
Circular No. 6206 December 1991Section 206C l Profits and Gains from Business of Trading in Alcoholic Liquor, Forest Produce, ETC
Circular No. 61722 November 19911065. Clarification regarding extension of applicability to inter­est on time deposits with banks
Circular No. 61522 November 1991Financial Year 1991-92
Circular No. 61414 November 1991Financial Year 1991-92
Circular No. 5882 January 19911162. Announcement by Finance Minister in Lok Sabha on 7-9-1990 regarding deduction of tax at source from payments in respect of systems software
Circular No. 58527 November 1990Section 206C l Profits and Gains from Business of Trading in Alcoholic Liquor, Forest Produce, ETC
Circular No. 57914 September 1990Financial Year 1990-91
Circular No. 57027 July 1990Financial Year 1990-91
Circular No. 56511 July 1990Section 206C l Profits and Gains from Business of Trading in Alcoholic Liquor, Forest Produce, ETC
Circular No. 54331 August 1989Financial Year 1989-90
Circular No. 54024 July 1989Financial Year 1989-90
Circular No. 53526 June 1989Section 206C l Profits and Gains from Business of Trading in Alcoholic Liquor, Forest Produce, ETC
Circular No. 52913 February 1989Clarification regarding discontinuance of Form No. 16B
Circular No. 52524 November 1988Section 206C l Profits and Gains from Business of Trading in Alcoholic Liquor, Forest Produce, ETC
Circular No. 51431 May 1988Financial Year 1988-89
Circular No. 50823 February 1988Financial Year 1986-87
Circular No. 50622 February 1988Financial Year 1985-86
Circular No. 48816 June 1987Financial Year 1987-88
Circular No. 46210 July 1986Financial Year 1986-87
Circular No. 42731 July 1985Financial Year 1985-86
Circular No. 42624 July 1985Financial Year 1985-86
Circular No. 3918 August 1984Financial Year 1984-85
Circular No. 3703 October 1983Clarification contained in Circular No. 155, dated 21-12-1974 reiterated to ensure proper computation of tax to be deducted at source in the case of non-resident whose ta
Circular No. 36110 June 1983Financial Year 1983-84
Circular No. 29924 April 1981Financial Year 1981-82
Circular No. 2914 February 19811688. Exemption limit of taxable income raised from Rs. 10,000 to Rs. 12,000 by Finance (No. 2) Act, 1980 - Person paying salary to State Government employees permitted t
Circular No. 28822 December 19801058. Whether payer would be liable to deduct tax at source from interest in a case where he follows mercantile system of account­ing and he, instead of crediting interes
Circular No. 28325 September 19801689. Exemption limit of taxable income raised from Rs. 10,000 to Rs. 12,000 by Finance (No.2) Act, 1980 – Persons paying salary permitted to make adjustments of tax dedu
Circular No. 28222 September 1980Section 44D l Royalty Income in Case of Foreign Companies
Circular No. 27721 July 1980Instructions for deduction of tax at source from insurance commission during financial year 1980-81 at the rates specified in Part II of First Schedule to the Finance (No
Circular No. 26724 April 1980Financial Year 1980-81
Circular No. 25629 May 19791059. Instructions for deduction of tax at source from interest on deposits in joint names
Circular No. 25423 May 1979Financial Year 1979-80
Circular No. 25523 May 1979Financial Year 1979-80
Circular No. 2411 June 1978Section 194BB l Winnings from Horse Race
Circular No. 23828 April 1978Financial Year 1978-79
Circular No. 23715 April 1978Financial Year 1978-79
Circular No. 23519 December 19771693. Exemption limit raised - Employees drawing salary between Rs. 8,000 and Rs. 10,000 - Adjustment of tax deducted at source during financial year 1977-78 against tax
Circular No. 22714 July 1977Instructions for deduction of tax at source from insurance commission during financial year 1977-78 at the rates specified in Part II of First Schedule to Finance (No. 2)
Circular No. 21531 March 1977Financial Year 1977-78
Circular No. 19925 June 1976Financial Year 1976-77
Circular No. 19320 March 1976Financial Year 1976-77
Circular No. 1689 June 19751074. Instructions for deduction of tax at source from interest other than interest on securities during financial year 1975-76 at the rates specified in Part II of First
Circular No. 1679 June 1975Financial Year 1975-76
Circular No. 16018 March 1975Financial Year 1975-76
Circular No. 15521 December 1974Clarification contained in Circular No. 155, dated 21-12-1974 reiterated to ensure proper computation of tax to be deducted at source in the case of non-resident whose ta
Circular No. 15227 November 19741158. Where whole payment would not be income chargeable to tax in the hands of recipient non-resident, person responsible for paying such sum may make application for de
Circular No. 14728 October 1974Deduction of TAX at Source
Circular No. 13521 May 1974Financial Year 1974-75
Circular No. 13416 May 19741073. Instructions for deduction of tax at source from interest other than interest on securities during financial year 1974-75 at the rates specified in Part II of First
Circular No. 12912 March 1974Financial Year 1974-75
Circular No. 1218 October 1973Financial Year 1973-74
Circular No. 11231 May 1973Section 194D l Insurance Commission
Circular No. 1067 March 1973Financial Year 1973-74
Circular No. 9415 November 19721756. Instructions regarding application for certificate for deduction of tax at lower rates and obligations/liabilities of persons deducting tax at source under the sect
Circular No. 8220 March 1972Financial Year 1972-73
Circular No. 6622 September 1971Circular No. 66 [F. No. 275/156/71-ITJ], dated 22-9-1971
Circular No. 593 June 1971Financial Year 1971-72
Circular No. 5416 March 1971Financial year 1971-72
Circular No. 3524 March 1970Financial Year 1970-71
Circular No. 26 February 1969Section 193 l Interest on Securities

Notifications

All 28 of them, newest first.
NumberDateWhat it deals with
Notification No. 35/2025 [F. No. 370142/11/2025-TPL] / GSR 252(E)22 April 2025Ministry of Finance
Notification No. 36/2025 [F. No. 370142/11/2025-TPL] / SO 1825(E)22 April 2025Ministry of Finance
Notification No. 115/2024 [F. No. 370142/21/2024-TPL] / SO 4545(E)16 October 20242 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 02 /202327 September 2023Procedure format and standards for filling an application for grant of certificate under sub rule 4 and its proviso of rule 28AA of income tax rules 1962 for deduction of
Notification No. 99/2022 [F. No. 370142/9/2022-TPL Part (2)] / SO 3878(E)17 August 20222 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 20/2022 [F. No.370142/9/2022-TPL] / S.O. 1494(E)30 March 2022The Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 108/2021 [F. No. 370149/158/2021-TPL] / SO 3681(E)10 September 20212 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 09/20196 May 2019Procedure format and standards for issuance of certificate for tax deducted at source in part b of form no. 16 in accordance with the provisions of section 203 of the inc
Notification 59/2017 [F. No. 370 142/8/2017-TPL] / GSR 826(E)4 July 2017Ministry of Finance
Notification No. 48/2017/F. No. 370 142/16/2017-TPL / GSR 561(E)8 June 2017Ministry of Finance
Notification No.31/2016 [F. No.370142/3/2016-TPL]/SO 1655(E)5 May 2016[To BE Published in the Gazette of INDIA Extraordinary, Part II, section 3, Sub-section (ii)]
Notification No. 37/201212 September 2012Income-tax (Eleventh Amendment) Rules, 2012 - Insertion of rules 31ACB, 37J, Form Nos. 26A & 27BA
Notification: 21 Date of Issue: 13/6/201213 June 2012[To BE Published in the Gazette of INDIA, Extraordinary,
Notification No. 3025 March 2009Income-tax (Seventh Amendment) Rules, 2009 - Insertion of rule 37BB
Notification No. 23830 August 2007Income-tax (Ninth Amendment) Rules, 2007
Notification No. 21011 August 2006A notification under section 206C of the Income-tax Act, 1961
Notification No. 18030 June 2005A notification under section 206C of the Income-tax Act, 1961
Notification No. 12430 March 2005Amendment of the Income-tax Rules under section 194K of the Income-tax Act, 1961
Notification No. 12230 March 2005Amendment of the Income-tax Rules under section 206C of the Income-tax Act, 1961
Notification No. 12130 March 2005Following Scheme for electronic filing of return of tax collected at source specified under section 206C
Notification No. 2372 September 2004Amendment of the Income-tax Rules under section 197 of the Income-tax Act, 1961
Notification No. 1113 January 2004Amendment of the Income-tax Rules under section 206C of the Income-tax Act, 1961
Notification No. 18531 July 2003Amendment of the Income-tax Rules under section 206C of the Income-tax Act, 1961
Notification No. 109852 July 1999A notification under section 206C of the Income-tax Act, 1961
S.O. 535(E)2 July 1999A notification under section 206C of the Income-tax Act, 1961
Notification No. 1098329 June 1999A notification under section 206C of the Income-tax Act, 1961
S.O. 515(E)29 June 1999A notification under section 206C of the Income-tax Act, 1961
S.O. 154613 April 1999A notification under section 120 of the Income-tax Act, 1961
What this page does not tell you. It does not tell you which of these is still operative. A circular can be withdrawn by a later one without either saying so on its face, and a notification can be superseded by the amendment of the provision it was made under. Read the latest one first, then work backwards.

Back to section 395.